Section 3 | Rates of duty on wine and made-wine

Table shown as text

Description of wine or made-wine Rates of duty per hectolitre £ Wine or made-wine of a strength not exceeding 4 per cent 51.69 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 71.07 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling 167.72 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 166.70 Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent 220.54 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 223.62